Called-up Capital

Called-up Capital When shares are issued by a company, it may not require the shareholders to pay the full value of the shares, but reserve a certain portion for future needs so that part of the share capital may not lie unused. Called-up capital is that portion of the share’s full value which the company has collected. However, in the event of the company winding up before the shares are fully paid, investors may be required to pay up the uncalled portion